Limit level of the ratio of the average monthly salary of managers. Anishchenko N. Do you correctly calculate the ratio of the average salary of the manager and employees? Limit ratio of wages in institutions

14.01.2024

State extra-budgetary funds of the Russian Federation

Territorial Compulsory Medical Insurance Fund

Government agencies

Federal government agencies

State institutions of the constituent entities of the Russian Federation

Municipal institutions

Commercial organizations

Unitary enterprises based on the right of economic management

Federal State Unitary Enterprises (FSUE)

State unitary enterprises (SUE) of constituent entities of the Russian Federation

Municipal unitary enterprises (MUP)

Unitary enterprises based on the right of operational management

Federal government enterprises

State-owned enterprises of a constituent entity of the Russian Federation

Municipal government enterprises

If you do not find your company in the list, then there are no restrictions on determining salary levels. Set wages for all employees, including the manager, his deputies, and the chief accountant by agreement of the parties (part 4 of article 145 of the Labor Code of the Russian Federation, clause 2 of article 1 of the Law).

Also, without taking into account restrictions, the salary of the manager, his deputies and the chief accountant is established if the institution is included in a special list by decision of the Government, the authorities of the constituent entities of the Russian Federation or (Part 3 of Article 145 of the Labor Code of the Russian Federation).

Limit level of the ratio of average monthly salaries

Who will set the salary ratio?

Individual companies must set a maximum level for the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees (part 2 of article 145 of the Labor Code of the Russian Federation, paragraph 2 of article 1 of the Law). The ratio of average monthly salaries will be determined by the founder. At the same time, it must be guided by the level that will be established by the Government of the Russian Federation, regional authorities or local governments.

How to calculate average monthly salaries

To determine the salary ratio, divide the average monthly salary of the manager by the average monthly salary of the institution’s employees.

Step 1. Calculate the average monthly salary of the manager, his deputies and the chief accountant.

To do this, divide the actual salary accrued for the calendar year by 12. When calculating salaries, take everything into account.

If employees have worked for an incomplete calendar year, make calculations based on the full calendar months actually worked.

If employees combine positions (professions), then take into account their earnings as a whole: both payment for the main job and additional payment for combining them.

If the deputy manager or chief accountant works part-time, then in the calculation take into account the salary only of the position of deputy or chief accountant.

Step 2. Calculate the average monthly salary of employees.

Include in the calculation:

salary accrued for time worked, including incentive payments based on work results; payments due to regional regulation of wages, for example, regional bonuses; amounts calculated from average earnings, for example vacation pay.

Then divide the wages actually accrued to full-time employees by their average number for the calendar year and by 12.

Do not include the manager, his deputies, or the chief accountant in the list of employees. Also, do not take into account the average monthly salary of these employees when determining the salary actually accrued to the organization's employees.

How to Set Salary Ratio Caps

In the current version of the Regulations dated 01/01/2001, the maximum level of the ratio of the average salary of the head and the government institution and the average salary of the employees of this institution is set in a multiple of 1 to 8. There are no plans to change this limit.

Currently, the maximum salary ratio is observed by federal budgetary and state institutions, federal state unitary enterprises.

The maximum level of the ratio of average wages in multiples	Who can increase the ratio limit		Rule of law
	The federal government body in charge of the institution, in relation to the head of the institution, which is included in the List dated January 1, 2001, the Government of the Russian Federation or the federal executive body authorized by it, which exercises the functions and powers of the founder, by its decision establishes the size of the maximum ratio	Heads of federal budget and government agencies	Paragraph 6 clause 9 of the Regulations dated 01/01/2001
Founder in relation to enterprises included in the List dated 01/01/2001	Managers, their deputies, chief accountants of the Federal State Unitary Enterprise	Clause 6 of the Regulations dated 01/01/2001

At the regional and local levels, the maximum ratio of wages of managers and employees of institutions is determined by the constituent entities of the Russian Federation and. The Russian tripartite commission for the regulation of social and labor relations recommended that all organizations determine the maximum ratio of salaries of management and employees in a multiple of 1 to 8 (clause 25 of the Unified Recommendations). The Russian Ministry of Labor intends to bring the conditions of remuneration for managers, their deputies, and chief accountants of federal institutions into conformity with the new requirements of the Labor Code of the Russian Federation. The calculation of the ratio of average monthly salaries will need to be carried out in the manner approved by the Government of the Russian Federation.

The Ministry of Labor proposes to set a maximum level of salary ratio if the manager ensures that the federal institution achieves all performance indicators and receives a bonus based on the results of work in the maximum amount. The same condition is planned to be introduced into the Regulations dated January 1, 2001 in relation to the heads of federal state unitary enterprises.

The requirement to make the remuneration of heads of state and municipal institutions dependent on performance indicators is not new. Officials link incentive payments to the performance of the institution and the manager for the corresponding period.

OUR HELP

To calculate the maximum level of wage ratio, instead of the “average wage” indicator, the “average monthly wage” is used (Part 2 of Article 145 of the Labor Code of the Russian Federation).

The Ministry of Labor has developed the Government of the Russian Federation “On Amendments to Certain Acts of the Government of the Russian Federation.” The text of the draft is posted for public discussion on the federal regulatory portal. In particular, changes are planned to be made to the Decree of the Government of the Russian Federation “On the specifics of the procedure for calculating average wages.”

For the purposes of applying Art. 145 of the Labor Code of the Russian Federation, the Russian Ministry of Labor proposes to approve the procedure for calculating the ratio of average monthly wages. This calculation needs to be done:

Based on the results of the calendar year;

Separately for the positions of manager, deputy manager and chief accountant.

Posting salary information on the Internet

Since 2016, managers, their deputies and chief accountants of companies that set the maximum ratio of average monthly salaries are required to post information on the Internet about the average monthly salary calculated for the calendar year. However, they cannot indicate:

data allowing you to determine your place of residence; mailing address; telephone; individual means of communication; information classified as state secret or confidential information (Part 3 of Article 349.5 of the Labor Code of the Russian Federation).

Employees publish information about their average monthly salary on the official website of the founder, or, by his decision, on the organization’s website.

The procedure for posting data on the average monthly salary will be established by the Government of the Russian Federation, regional authorities and local governments (Part 4 of Article 349.5 of the Labor Code of the Russian Federation).

For this purpose, the Russian Ministry of Labor has developed a draft resolution of the Government of the Russian Federation “On the Procedure for posting information on the average monthly salary of managers, their deputies and chief accountants of state extra-budgetary funds of the Russian Federation, federal government agencies and federal state unitary enterprises.” The text of the draft is posted for public discussion on the portal.

The agency proposes to publish information on the average monthly salary:

1. No later than the first quarter of the year following the reporting year.

2. In a mode accessible to all Internet users.

3. Indicating the full name of the fund, institution or enterprise, position held, last name, first name and patronymic of the head, his deputies and chief accountant.

Personal responsibility of the manager

Article 278 of the Labor Code of the Russian Federation introduces new grounds for terminating an employment contract with the head of a company:

violation of the maximum level of the ratio of average monthly salaries when establishing wages for the deputy head of the organization and the chief accountant (clause 1, part 2, article 278 of the Labor Code of the Russian Federation); other grounds provided for by the employment contract (clause 2, part 2, article 278 of the Labor Code of the Russian Federation).

So, if your organization is listed in Part 2 of Art. 145 of the Labor Code of the Russian Federation, from January 1, 2017, you must set a maximum level for the ratio of average monthly salaries. Only the Government, regional and local authorities can release you from this obligation by including the company in a special list.

Compare the average monthly salary of employees with the salary of not only the manager, but also his deputies, as well as the chief accountant. Information about their earnings should be posted on the website of the founder or organization. Remember that exceeding the salary ratio limit can lead to the dismissal of the head of the organization.

List of symbols in the article

Symbol	Normative act
	Federal Law - Federal Law “On Amendments to the Labor Code of the Russian Federation”
	Unified recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2016, approved by the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated 01/01/2001, Protocol No. 12
Regulations dated 01/01/2001	Regulations on the establishment of remuneration systems for employees of federal budgetary, autonomous and government institutions, approved by a resolution of the Government of the Russian Federation
Regulations dated 01/01/2001	Regulations on the conditions of remuneration for the heads of federal state unitary enterprises, approved by the Decree of the Government of the Russian Federation “On the conditions of remuneration for the heads of federal state unitary enterprises”
List dated 01/01/2001	List of federal state unitary enterprises in which the maximum level of the ratio of the average wages of managers, their deputies and chief accountants of enterprises and the average wages of employees of the payroll of enterprises can be increased, approved by order of the Government of the Russian Federation -r
List dated 01/01/2001	List of federal budgetary and government institutions in which the maximum level of the ratio of the average salary of the head and the average salary of the institution’s employees can be increased, approved by order of the Government of the Russian Federation -r
Regulations dated 01/01/2001	Regulations on the conditions of remuneration for the heads of state unitary enterprises (, state-owned enterprises) of the Republic of Crimea, approved by the resolution of the Council of Ministers of the Republic of Crimea “On the conditions of remuneration for the heads of state unitary enterprises of the Republic of Crimea”
Standard provision dated 01/01/2001	Standard regulations on remuneration of employees of state institutions of the population of the city of Sevastopol, approved by the decree of the government of Sevastopol - PP “On approval of the Regulations on the system of remuneration of employees of state institutions of social protection of the population of the city of Sevastopol”
Approximate position from 01/01/2001	Approximate regulations on remuneration of employees of state organizations (institutions) in the field of education of the city, approved by the Decree of the Government of Sevastopol - PP “On the establishment of a system of remuneration of employees of autonomous, government institutions (organizations) in the field of education of the city of Sevastopol"
Regulations dated 01/01/2001	Regulations on remuneration of workers, autonomous and state-owned institutions of physical culture and sports, approved by resolution of the government of the Nizhny Novgorod region
Regulations dated 01/01/2001	Regulations on the remuneration system for employees of state educational organizations of the Republic, approved by resolution of the Government of the Republic of Tyva
Regulations dated 01/01/2001	Regulations on remuneration of workers of state budgetary and state-owned cultural institutions of the Nizhny Novgorod region, approved by a resolution of the Government of the Nizhny Novgorod region

A “ceiling” will be set for the salaries of managers, their deputies and chief accountants of state and municipal enterprises and institutions, as well as extra-budgetary funds. Soon their salaries will have to become a multiple of the average salary of ordinary workers.

These are the requirements of amendments to the Labor Code developed by the Russian Ministry of Labor.

As the Ministry of Labor explained to RG, the bill establishes that the government, regional and municipal authorities will have to establish by-laws the maximum salary ratio for organizations at the appropriate level. And the direct founders of these organizations - the multiple for each of them within the designated limits. For example, in Russia there are already two government decrees that determine that in state-owned enterprises and federal government agencies the maximum salary ratio should not be higher than one to eight. And the bonuses, compensation and incentive payments that the manager receives in addition to the salary should be taken into account. The founders of specific organizations can reduce this multiplicity, say, to one in three or five.

“This will reduce the gap in salaries between managers and workers,” says Minister of Labor and Social Protection Maxim Topilin.

According to Maxim Topilin, the law also establishes the responsibility of the manager for non-compliance with the maximum ratio of salaries of his deputies and chief accountants and employees of organizations. Violation of the law will threaten him with termination of the employment contract, or, simply put, dismissal.

“We pay serious attention to the problem of wage differentiation. After decisions were made to limit wage differentiation at state institutions and enterprises, the regions began to establish it independently, as a rule, at the same level or lower. According to the constituent entities of Russia, in In most state and municipal institutions of the social sphere (health care, culture, education, social services), the ratio of the average wages of heads of institutions and employees has already exceeded 4 times,” emphasized Maxim Topilin.

In addition, the bill establishes the obligation of founders to post information on the average monthly (calculated for the year) salaries of executive employees on the Internet on the official websites of the founder or directly on the official websites of these organizations.

As Alexander Safonov, vice-rector of the Academy of Labor and Social Relations, previously explained to RG, in 2008, a government decree prescribed the multiplicity of salaries for heads of budgetary institutions and ordinary employees: a maximum of one to eight. This was done so that during the transition to a new wage system, which assumed an increase in the powers of heads of budgetary institutions when distributing funds and assigning wages to employees depending on the efficiency of their work and workload, distortions did not occur. At the same time, salary parameters were established for deputy managers and chief accountants of budgetary institutions - within 70 percent of the manager’s salary level. Now similar schemes apply to state and municipal enterprises, institutions, and extra-budgetary funds.

Although, according to the general director of the All-Russian Center for Living Standards, Vyacheslav Bobkov, the multiple in the average salaries of the boss and subordinates will not fundamentally solve the issue of unfair remuneration, because the “Average salary” indicator often includes the salary of the manager himself. And it would be more correct to establish a multiple in the salaries of 10 percent of the highest paid workers in the enterprise and 10 percent of the least paid.

Amendments to the Labor Code have already been approved by the government commission on legislative activities and will soon be considered at a government meeting. If they receive a positive assessment there, they will be submitted to the State Duma.

From January 1, 2017, institutions of all budget levels and all types must comply with the maximum ratio of the salaries of the head, deputy head and chief accountant with the salaries of employees. How an accountant of an institution can calculate the limit ratio is in the article.

Establishment of a maximum level of wage ratio

From January 1, 2017, institutions of all budget levels and all types must comply with the maximum ratios of employee salaries with:

manager's salaries;
salaries of the deputy head;
salaries of the chief accountant.

By 2017, founders in the constituent entities of the Russian Federation and municipalities are required to determine the maximum ratios for subordinate organizations not higher than the federal one (8: 1).

Institutions will apply restrictions to the salaries of not only managers, but also their deputies, as well as chief accountants.

Your founder has the right to draw up a list of subordinate organizations in which management salaries may exceed the maximum ratio.

How to determine the ratio of average monthly salaries

Calculate the ratio of the average monthly salary of the manager (his deputies, chief accountant) and the institution’s employees based on the results of 2017. If it is higher than what your founder set, you will need to adjust the salary system.

Determine the ratio separately for each of the management positions. When calculating the average monthly salaries of employees, take into account all sources of financial support from which the accounting department calculates payments.

The count can be divided into three stages.

1. Calculation of the average monthly salary of employees

Calculate the average monthly salary of employees (SZsot) using the formula:

SZsot = FZsot: SchR: 12,

Where FZsot– actual salary accrued for 2016 for payroll employees;

SCHR– average number of employees of the institution; 12 is the number of months in a year.

Do not include the salaries of the manager, his deputies and the chief accountant in the Federal Law. And do not take them into account in the NCR indicator.

Include the following in the average monthly salary of the institution's employees:

accrued wages for hours worked together with incentive payments based on work results, taking into account the regional coefficient;
payments that you accrued based on average earnings for periods when the employee performed work duties (for example, on a business trip) and was also on vacation.

2. Calculation of the average monthly salary of the head of the institution

Calculate separately the average monthly salary of the head of the institution (SZruk), deputies and chief accountant using the formula:

sZruk = fZruk: 12,

Where FZruk– actual accrued wages of the manager (his deputy, chief accountant) for the calendar year; 12 – number of calendar months.

From May 1, the salary cannot be less than 11,163 rubles. In the recommendations, read how to set official salaries, compensation and incentive payments. You will also learn how to change the salary, prevent wages from falling below the minimum wage and what is the responsibility for this violation...

3. Calculation of the maximum salary ratio in the institution

3. Calculate the maximum salary ratio in the institution. To do this, divide each SZruk indicator by SZsot.

Let's look at calculation examples.

Example 1. Calculation of the maximum salary ratio

The founder set the rector of the FU “Institute” at a salary multiple of 4.

The accountant must check how the average monthly salaries of the rector, vice-rector, and chief accountant compare with the average monthly salaries of other employees.

We take the indicators of actually accrued wages from all sources of financing at the end of 2017:

– 33,720,000 rub. – payroll employees. This is the indicator for account credit 0 302 11 730;

– 1,200,000 rub. – rector;

– 960,000 rub. – vice-rector;

– 900,000 rub. - chief accountant.

The average number of employees in 2017 was 80 people. Excluding management – 77 people.

The entire management team completed 2017.

We deduct payments to management from the salaries of all employees. We receive 30,660,000 rubles. (33,720,000 – 1,200,000 – 960,000 – 900,000).

Let's calculate the SZsot indicator:

RUB 30,660,000 : 77 people : 12 months = 33,181.82 rub.

2. Let's determine the average monthly salary of those who occupy leadership positions. The SZruk indicator is equal to:

– 100,000 rub. (RUB 1,200,000: 12 months) – for the rector;

– 80,000 rub. (RUB 960,000: 12 months) – for the vice-rector;

– 75,000 rub. (RUB 900,000: 12 months) – for the chief accountant.

3. The level of wage multiplicity is:

– 3 (100,000 rubles: 33,181.82 rubles) – for the rector;

– 2.41 (80,000 rubles: 33,181.82 rubles) – for the vice-rector;

– 2.26 (RUB 75,000: RUB 33,181.82) – for the chief accountant.

For all three positions, the multiplicity does not exceed that established by the founder. This means that there is no need to revise the remuneration system at the institute.

If the manager (deputy manager, chief accountant) has not been working in the institution since the beginning of 2016, divide the federal salary by the number of full calendar months actually worked.

Example 2. Calculation of the maximum salary ratio

By December 2017, the chief accountant had worked in the institution for nine months.

During this time, he actually received a salary of 850,000 rubles. We will take the remaining conditions from example 1.

1. Calculate the average monthly salary of employees (SZsot).

We deduct payments to management from the salaries of all employees. We receive 30,710,000 rubles. (33,720,000 – 1,200,000 – 960,000 – 850,000).

Let's calculate the SZsot indicator:

RUB 30,710,000 : 77 people : 12 months = 33,235.93 rub.

2. Let us determine the average monthly salary of the chief accountant. It is equal to 94,444.44 rubles.

(RUB 850,000: 9 months).

3. The level of salary multiple for the chief accountant is 2.84

(RUB 94,444.44: RUB 33,235.93).

As in Example 1, the institution complies with the marginal ratio.

If an institution has exceeded the maximum ratio, adjustments will have to be made to the remuneration system. It all depends on which position the problem arose for. If the manager’s salary is affected, the founder will take action. He will review the manager's salary or force employees to increase their salaries. If the salaries of the deputies and the chief accountant are beyond the limits, the manager can make a decision on his own.

How to disclose information about the salaries of the manager and chief accountant

Until 2017, only heads of state and municipal institutions were required to disclose their income data.

The Ministry of Labor clarified: for the first time, data on the average monthly salaries of the head of an institution, his deputies and the chief accountant will be posted on the Internet in 2018.

The department recalled that now the average monthly wages of managers, their deputies and chief accountants depend on the wages of ordinary workers. This is due to amendments to Article 145 of the Labor Code of the Russian Federation (Federal Law of July 3, 2016 No. 347-FZ). And in mid-December, the Government of the Russian Federation determined the procedure for calculating average earnings (Resolution of the Government of the Russian Federation of December 10, 2016 No. 1339).

The average monthly salary of the manager, his deputies and the chief accountant must now be divided by the average monthly salary of the rest of the institution’s employees. The result should not exceed a ratio of 1: 8. These amendments also came into force on January 1. In addition, since 2017, the Labor Code of the Russian Federation has introduced a requirement to post on the Internet information about the average monthly salary of managers, their deputies, and chief accountants of institutions calculated for the calendar year. This data must be published on the official websites of government agencies, local governments, and founders.

So the Ministry of Labor came to the conclusion: the average monthly salary should be calculated based on the results of the year, that is, for 2017. This means that, starting in 2018, information about the salaries of these individuals must be posted online.

The maximum level of the ratio of the average salary of the manager and employees represents restrictions determined by law regarding the amount of wages paid. You will learn about which category of workers it is regulated for and how it is determined from this article.

The ratio of the salary of the manager and employees of the public sector, the general director and employees of private organizations

The Labor Code of the Russian Federation does not directly limit the maximum wage. In Art. 132 of the Labor Code of the Russian Federation states in this regard that wages depend on:

From the qualifications of the employee.
The level of complexity of the work performed.
Amount of time spent.
The quality of the work produced.

However, the Labor Code of the Russian Federation contains a reference to the admissibility of establishing certain restrictions on the amount of monetary remuneration paid, in other words, establishing a maximum level for the ratio of salaries of the manager and employees.

The exceptions for which restrictive standards are introduced include the salaries of heads of government bodies.

For legal entities-employers created by the state or municipal bodies, such as extra-budgetary funds established by the state or unitary enterprises (for example, FSUE Russian Post), a rule has been established (Part 1 of Article 145 of the Labor Code of the Russian Federation) on the ratio of the average salary of public sector employees and executive salaries:

director of the institution, chairman of the fund;
his deputies;
chief accountant;
member of the supervisory board of the state corporation.

The maximum difference between the salary of the CEO and employees of legal entities founded by private capital is not limited.

Regulatory framework: Labor Code of the Russian Federation, resolutions of the Government of the Russian Federation, decree of the President of the Russian Federation

The issue under consideration is regulated by general and special norms of the Labor Code of the Russian Federation, as well as by-laws:

Actually, the Labor Code of the Russian Federation (Articles 145, 278, which establish who exactly has the right to introduce restrictions on the salary ratio, and provide for liability for violating these restrictions).
Law “On Amendments...” dated July 3, 2016 No. 347-FZ. This normative act is interesting not only for the text of the changes made to the Labor Code, but also for determining the moment of their application to a specific salary.
Clause 6 of the regulations..., approved. Decree of the Government of the Russian Federation dated January 2, 2015 No. 2 (hereinafter referred to as Regulation No. 2), which distributes the responsibility for establishing specific restrictions, the limits of such restrictions (multiplicity indicators) and the method for calculating the maximum salary.
Regulations “On the establishment of remuneration systems...”, approved. Decree of the Government of the Russian Federation dated August 5, 2008 No. 583 (hereinafter referred to as Regulation No. 583), specifying the above standards for institutions.
Decree of the Government of the Russian Federation “On the maximum level of ratio...” dated November 29, 2016 No. 1259, focused on extra-budgetary funds (Resolution No. 1259).
Regulatory acts of the departmental, regional and municipal levels, containing the multiplicity indicators themselves.

All of the listed rules on the ratio of the salaries of managers and employees were initiated by the Decree of the President of the Russian Federation “On Measures...” dated 05/07/2012 No. 597, so that the salaries of managers of legal entities financed from the federal budget become transparent.

Indicators of the maximum ratio of salaries of managers, chief accountant and employees

The maximum ratio of the salary of the manager and chief accountant to the salary of employees for federal-level institutions can be defined as a multiple in the range from 1 to 8 (clause 9 of Regulation No. 583).

For extra-budgetary funds, the ratio of the average salary of employees:

and chairmen are set in multiples from 1 to 10;
and deputies, chief accountants - in multiples of 1 to 8.

These indicators are regulated by Resolution No. 1259.

Federal ministries and departments establish ratio indicators for the institutions under their jurisdiction within the limits specified by government acts. For example:

Order of the Ministry of Health of Russia dated 02/06/2017 No. 40n sets the ratio of the management salary to the average salary of employees equal to 8;
Rosmorrechflot order No. 72 dated July 4, 2017 ranks the multiplicity indicators depending on the leadership position held (8 for a manager, 7.2 for a deputy manager, chief accountant);
Order of Rosprirodnadzor dated 06/08/2017 No. 280 also ranks the indicators by position, but also by institution (for example, for the head of the Federal State Budgetary Institution "TsLATI in the Siberian Federal District" the indicator is set to 5, for his deputies - 4.5, and for similar positions in the Federal State Budgetary Institution “TsLATI in the Northwestern Federal District” - indicators 4 and 3, respectively).

In addition, the rules for establishing the maximum ratio may be contained in the employment contract (Unified Recommendations..., approved by the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 23, 2016, Protocol No. 11).

When maximum ratio indicators are not applied to managers in the public sector

In accordance with the requirements of Part 3 of Art. 145 of the Labor Code of the Russian Federation, the rules on the maximum ratio for positions in institutions and funds included in certain lists approved by the Government of the Russian Federation can:

not to be observed;
higher than the general norm from provisions No. 2 and 583 will be introduced.

Let's look at what has been said with an example. Thus, the list of federal budgetary and government institutions..., approved. Decree of the Government of the Russian Federation dated December 30, 2012 No. 2627-r, contains a list of institutions where the salary of management personnel is not limited by the general rule “from 1 to 8”. One of such institutions is the Federal State Budgetary Educational Institution of Higher Education “All-Russian Academy of Foreign Trade of the Ministry of Economic Development of the Russian Federation.” Accordingly, by order of the Ministry of Economic Development of Russia dated March 31, 2017 No. 155, the multiplicity indicator for the management staff of the academy was established, but in a significantly increased amount: it is equal to 14.

The ratio of the salary of the manager and employees: how to calculate

The calculation method is contained in paragraph. 7 clause 9 of regulation No. 583. Step by step it looks like this:

The average monthly salary of the employee and manager (deputy manager, chief accountant) of the relevant institution/enterprise/fund is calculated according to the rules of clause 20 of the regulation “On the specifics of the procedure for calculating the average salary”, approved. by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. The billing period is a calendar year. The article How is the average monthly salary calculated? The article describes in detail the procedure for calculating the average salary.
The average monthly salary of a manager is divided by the average monthly salary of an employee.
The obtained result is compared with the multiplicity indicator current for a given legal entity.

When making these calculations, the founder must assume that the manager will receive the maximum salary - with all incentive payments and subject to maximum efficiency of the organization.

Responsibility for violating the salary ratio rule

Art. 278 of the Labor Code of the Russian Federation establishes the responsibility of enterprise managers for failure to comply with the requirement to establish the maximum ratio of the salary of a deputy manager or chief accountant to the average monthly salary of an employee.

In particular, employment relations with such an employer can be terminated not only on general grounds, but also due to non-compliance with the maximum difference in wages in accordance with Art. 145 Labor Code of the Russian Federation. In other words, this is an additional (special) basis for dismissal at the initiative of the employer.

Thus, the violation described in Art. 278 of the Labor Code of the Russian Federation, is a disciplinary offense, the subject of which is the head of the relevant organization.

Responsibility for non-compliance of the manager’s salary with the requirements discussed above is not directly established in the Labor Code of the Russian Federation, however, according to the Ministry of Economic Development (explanations are published on the official website of the ministry), such liability is borne by the official of the founder of the legal entity - the employer, according to the rules of Art. 57 of the Law “On the State Civil Service of the Russian Federation” dated July 27, 2004 No. 79-FZ.

The ratio of average salaries of managers and employees is limited by law only for extra-budgetary funds and budgetary institutions, enterprises, and state corporations. Taking into account the reference nature of the norms of the Labor Code of the Russian Federation and acts of the Government of the Russian Federation, in a particular case, the size of the maximum ratio indicator can be determined by departmental acts or directly by employment contracts. It is impossible to talk about the difference in the salaries of a boss and a subordinate, since the restriction introduced by the Labor Code of the Russian Federation is not based on the difference, but on a ratio (established by division, not subtraction), and in addition, for comparison, the average salary of employees is used, and not the salary of a specific employee directly subordinate to the manager.

What new has appeared in the remuneration of managers, their deputies and accountants since January 1, 2017? How is the salary cap for these individuals currently set? Which organizations does this procedure apply to? Has a maximum limit been established for the ratio of the salaries of these individuals and the organization’s employees? In what order are data on the salaries of managers, their deputies and accountants posted on the Internet?

02.03.2017

On January 1, 2017, new provisions of the Labor Code regarding the wages of managers, their deputies and chief accountants came into force. (And not very long ago, the Ministry of Labor answered a number of questions that had already been received on this matter.) Innovations, in particular, affected the maximum level of salaries for these categories of workers in some organizations. In the article we will tell you who the new rules apply to, what they are, and what information the Ministry of Labor provided on issues related to these innovations.

BEFORE…

According to Art. 145 of the Labor Code of the Russian Federation in the previous edition, the terms of remuneration for managers, their deputies, chief accountants of state extra-budgetary funds of the Russian Federation, state or municipal institutions and unitary enterprises are determined by employment contracts in the manner established by federal laws and other regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, local authorities self-government, and constituent documents of a legal entity (organization).

This rule also applied to managers, their deputies, chief accountants, as well as members of collegial executive bodies working under employment contracts of state corporations, state-owned companies and business entities, more than 50% of the shares (stakes) in the authorized capital of which are in state or municipal ownership .

AFTER…

Federal Law No. 347-FZ dated July 3, 2016 “On Amendments to the Labor Code of the Russian Federation” (hereinafter referred to as Law No. 347-FZ) introduced amendments, including to Art. 145 Labor Code of the Russian Federation.

In particular, the range of organizations for which the terms of remuneration for managers, their deputies, and chief accountants are established by an employment contract on the basis of relevant regulations has been expanded. Thus, the territorial Compulsory Medical Insurance Fund has been added to extra-budgetary funds and state and municipal institutions and unitary enterprises.

The regulations in accordance with which wages are established, primarily the Labor Code, were clarified. And among other regulatory acts, the following decrees of the Government of the Russian Federation were noted:

dated 01/02/2015 No. 2 “On the terms of remuneration for managers of federal state unitary enterprises”;
dated 05.08.2008 No. 583 “On the introduction of new systems of remuneration for employees of federal budgetary, autonomous and government institutions and federal government bodies, as well as civilian personnel of military units, institutions and divisions of federal executive authorities, in which the law provides for military and equivalent service, remuneration of which is carried out on the basis of the Unified tariff schedule for remuneration of employees of federal government institutions” (hereinafter referred to as Resolution No. 583).

The main change, which came into force on January 1, 2017, concerns the procedure for establishing the maximum level for the ratio of salaries of management personnel and salaries of other employees.

For your information

Limit levels for the ratio of average salaries of managers and employees were established even earlier. In particular, the level of the ratio of the average salary of heads of federal budgetary and government institutions and employees of these institutions - by Order of the Ministry of Labor of the Russian Federation dated February 18, 2013 No. 71n.

So, in the new part 2 of Art. 145 of the Labor Code of the Russian Federation names organizations in which the maximum level of wage ratio should be established, and indicates who sets this level. Let's go in order.

TO WHOM AND BY WHOM IS THE LIMIT LEVEL SETTED?

So, according to the same part 2 of Art. 145 of the Labor Code of the Russian Federation, the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants of individual organizations and the average monthly salary of employees is established:

in state extra-budgetary funds of the Russian Federation;
in territorial MHIF;
in state and municipal institutions;
in state and municipal unitary enterprises financed from various sources of financial support (including government ones).

The maximum level of this ratio is established by a state body, local government body, organization that exercises the functions and powers of the founder of the relevant funds, institutions, and enterprises.

In this case, the size of the maximum ratio level should not exceed the size provided for by the relevant regulations. For managers, their deputies, chief accountants:

state extra-budgetary funds of the Russian Federation, federal state institutions, federal state unitary enterprises - regulatory legal acts of the Government of the Russian Federation;
territorial Compulsory Medical Insurance Fund, state institutions and state unitary enterprises of the constituent entities of the Russian Federation - by regulatory legal acts of the constituent entities of the Russian Federation;
municipal institutions, municipal unitary enterprises - normative legal acts of local government bodies.

note

The maximum level of the ratio is not taken into account if the institution is included in a special list approved by the Government of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local governments (Part 3 of Article 145 of the Labor Code of the Russian Federation). At the federal level, the corresponding lists were approved by orders of the Government of the Russian Federation dated December 30, 2012 No. 2627-r and dated December 12, 2015 No. 2555-r. These lists include organizations that produce products or provide services that are of particular significance, scale, uniqueness, and strategic importance.

According to Part 4 of Art. 145 of the Labor Code of the Russian Federation, the terms of remuneration for the work of heads of other organizations, their deputies, chief accountants and members of collegial executive bodies of other organizations entering into an employment contract are established by agreement of the parties to the employment contract.

Question

Do the rules on establishing a maximum level of salary ratios apply to local governments (city halls, municipalities)?

The Ministry of Labor clarified on this issue that for employees of government bodies and local governments of all levels, legislation (federal laws dated July 27, 2004 No. 79-FZ “On State Civil Service in the Russian Federation” and dated March 2, 2007 No. 25-FZ “On municipal service in the Russian Federation") provides for the establishment of specific amounts of official salaries and other payments by relevant regulations (for federal employees - by decrees of the President of the Russian Federation, employees of government bodies of constituent entities of the Russian Federation - by acts of constituent entities of the Russian Federation, for municipal employees - by acts of local government bodies).

WHAT IS THE MAXIMUM DIFFERENCE ALLOWED?

The value of the limit ratio is not specified in Law No. 347-FZ. As mentioned above, only the obligation to establish such a ratio by the founders of enterprises and institutions has been introduced within the limits of the sizes that are established for federal organizations by the Government of the Russian Federation, and for organizations of constituent entities of the Russian Federation and municipal organizations by regulatory legal acts of constituent entities of the Russian Federation and local governments, respectively.

We present in the table what size limits are currently in effect.

For whom are the size limits set?	Ratio limit	Normative act
Heads, their deputies and chief accountants of federal government agencies and enterprises		Decree of the Government of the Russian Federation dated December 10, 2016 No. 1339, amending the Decrees of the Government of the Russian Federation dated August 5, 2008 No. 583 and dated January 2, 2015 No. 2
Chairmen of state extra-budgetary funds
Deputy chairmen, chief accountants of state extra-budgetary funds		Decree of the Government of the Russian Federation of November 29, 2016 No. 1259

The maximum ratio of the average salary (8:1) is recommended for use for organizations financed both from the federal budget and from the budget of a constituent entity of the Russian Federation or local budget (clause 24 of the Unified Recommendations for the establishment of remuneration systems for state employees at the federal, regional and local levels and municipal institutions for 2016, approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 25, 2015, protocol No. 12). The same document also recommends establishing a maximum ratio between the average salary of heads of institutions and the average salary of employees of institutions, formed from all sources of financial support and calculated for the calendar year.

And if earlier in some regions the maximum level differed from the recommended one, now the figures are being brought into line. For example, the maximum level of the ratio of the average salary of managers, their deputies and chief accountants of state unitary enterprises (state-owned enterprises, state-owned enterprises) of the Republic of Crimea (clause 6 of the Regulations on the conditions of remuneration for managers of state unitary enterprises (state-owned enterprises, state-owned enterprises) of the Republic of Crimea, approved by the Resolution The Council of Ministers of the Republic of Crimea dated December 26, 2014 No. 622 “On the conditions of remuneration for the heads of state unitary enterprises of the Republic of Crimea”) was previously established in a multiple of 1 to 6. But as amended by the Resolution of the Council of Ministers of the Republic of Crimea dated October 20, 2016 No. 499, the multiple became from 1 to 6 8.

HOW IS THE RATIO LIMIT CALCULATED?

By Decree of the Government of the Russian Federation of December 10, 2016 No. 1339, additions were made to the Regulations on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage” (hereinafter referred to as the Regulations), establishing the procedure for calculating the ratio average monthly salaries of managers and employees.

According to this procedure, in order to determine the salary ratio, it is necessary to calculate the average monthly salary of managers, deputy managers, chief accountants and the salaries of employees, and then divide the salaries of managers by the salaries of employees.

From 01/01/2017, to calculate the maximum level of the wage ratio, instead of the “average wage” indicator, the “average monthly wage” indicator is used (Part 2 of Article 145 of the Labor Code of the Russian Federation).

The average monthly salary of employees is determined by dividing the amount of actually accrued salary on the payroll (excluding the manager, deputy managers, chief accountant) by the average number of employees (excluding the manager, deputy managers, chief accountant) for the corresponding calendar year and dividing by 12 (number months of the year).

note

When calculating the average monthly salary of employees, the salary of the manager, deputy managers, and chief accountant is not taken into account.

The average monthly salary of a manager, deputy manager, and chief accountant is determined by dividing the amount of actually accrued wages for a calendar year by 12 (the number of months in a year).

If the manager (deputy, chief accountant) has worked for an incomplete calendar year, then the average monthly salary is determined based on the full calendar months actually worked.

The calculation of the average monthly salary of the manager, deputies, and chief accountant is carried out separately for each position.

If a manager, deputy, or chief accountant combines positions (professions), then both the salary for the main job and the additional payment for the combination are taken into account, and if it is a part-time job, only the salary for the main position.

note

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments (salary, allowances and compensation, bonuses and other payments established by clause 2 of the Regulations). This does not take into account social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, recreation, etc.), as well as compensation paid upon termination of an employment contract, including for unused vacation.

RESPONSIBILITY.

Law No. 347-FZ also establishes the responsibility of the manager for non-compliance with the maximum ratio of the average monthly salaries of deputy managers and chief accountants and the average monthly salaries of employees of organizations.

In this regard, in Art. 278 of the Labor Code of the Russian Federation, which provides additional grounds for terminating an employment contract with the head of an organization, two new grounds have appeared:

non-compliance with what is established by virtue of Art. 145 of the Labor Code of the Russian Federation, the maximum level for the ratio of the average monthly salary of a deputy manager and (or) chief accountant;
other grounds provided for in the employment contract.

INFORMATION ABOUT EXECUTIVE'S SALARY IS FREELY ACCESSIBLE.

From January 1, 2017, managers, their deputies and chief accountants of organizations listed in Part 2 of Art. 145 of the Labor Code of the Russian Federation, according to Art. 349.5 of the Labor Code of the Russian Federation are required to post information on the average monthly salary calculated for the calendar year on the Internet on the official websites of state bodies, local governments, organizations exercising the functions and powers of the founder of the relevant funds, institutions, and enterprises. At the same time, it is prohibited to indicate data that allows one to determine the place of residence, postal address, telephone number and other individual means of communication of persons, as well as information classified as a state secret or of a confidential nature.

The rules for posting information on the average monthly salary of managers, their deputies and chief accountants of state extra-budgetary funds of the Russian Federation, federal government agencies and federal state unitary enterprises were approved by Decree of the Government of the Russian Federation of December 28, 2016 No. 1521.

According to the rules, information on salaries is first submitted by managers, their deputies and chief accountants of institutions and enterprises for posting on the Internet on the official website of the founder in accordance with the regulations of the founder. Moreover, by decision of the founder, it can be posted on the Internet on the official websites of institutions and enterprises.

Information is posted on the Internet no later than May 15 of the year following the reporting year. The information includes the full name of the state extra-budgetary fund of the Russian Federation, institution or enterprise, position held, as well as the last name, first name and patronymic of the person in respect of whom the information is posted.

What do you need? will get a job through connections in the Main Bureau of Medical and Social Expertise for Moscow" of the Ministry of Labor and Social Protection of the Russian Federation (FKU "GB MSE for Moscow" of the Ministry of Labor of Russia.

Slastikhina Elena Evgenievna - chief accountant.